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2023 (7) TMI 965 - AT - CustomsClassification of imported goods - External Hard Disc Drives - removable or exchangeable Disc Drives - to be classified under CTH 84717020 and 85471730 respectively, or not - N/N. 12/2012-CE dated 01.03.2012 at Sl. No. 255 - HELD THAT:- The Tribunal in the case of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS SUPERTRON ELECTRONICS P. LTD. [2017 (1) TMI 1529 - CESTAT NEW DELHI] had considered the very same issue held that external hard disc drive is classifiable under CTH 84717020 and is eligible for concessional rate CV duty as per the Notification. The said decision of the Tribunal was affirmed by the Hon’ble Apex Court in COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS M/S SUPERTRON ELECTRONICS PVT. LTD. [2017 (10) TMI 1281 - SC ORDER] - the impugned order does not call for any interference - Appeal of Revenue dismissed.
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